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The tax benefits of using trusts outside of the UK are limited, finds JOHN WOOLLEY
JENNY NELDER outlines the basics of share valuation for taxation purposes
KEVIN READ goes back to basics with a look at corporate and income tax aspects of directors’ overdrawn loan accounts
RICHARD CURTIS looks at the rules relating to the taxation of UK income
NICK HAINES lists the things every adviser should know
JACK HOLLYMAN explains how tax and NIC liabilities follow expenses payment methods
Let’s take a look at letting relief, suggests HEATHER MILLER
RACHAEL DOWN explains why it pays for employers to file returns promptly
MARK ACKRILL highlights potential pitfalls in only or main residence relief
PENNY BATES explains the various circumstances under which a disposal may take place
NICK LLOYD puts some polish on the car benefit rules
SAM HART goes back to first principles with a look at accounting dates and their taxation effects
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12
READERS'
FORUM 
Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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